TMI Blog2016 (4) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... CBEC in circular number 97/8/2007 - ST dated 23/8/2007 - clarifying that service tax may be paid either by the consignee or by the consignor or by the GTA, where the consignee is a manufacturer and the service in question is input service for them, in such case manufacturer would be eligible to take the Cenvat credit of the same. Accordingly the appellant have taken Cenvat credit in accordance with law. Further, invoice is a prescribed document under rule 9(1) (f) of Cenvat credit rules 2004 on which credit can be taken. Accordingly, the impugned order is set aside. - Decided in favour of appellant with consequential benefit - Appeal No. ST/591/2009 (SM) - Final Order No. A/70060/2016 - Dated:- 28-1-2016 - Anil Coudhary, Member (J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roposed under section 76, 77 and 78. It further proposed to disallow the Cenvat credit taken of equal amount along with interest and further penalty was proposed. The SCN was adjudicated on contest and the demand proposed was confirmed. Further penalty was imposed under section 78 ₹ 1,29,316/-. Cenvat credit of ₹ 64,658/- were also disallowed and further penalty of ₹ 64,658/- was imposed under rule 15 of CCR read with section 11 AC of the Act. Being aggrieved the appellant had preferred appeal before the learned Commissioner (Appeals), who was pleased to reject the appeal observing that tax paid by the GTA is not the proper payment as required under rule (2) (1) (d) (v) of service tax rules and accordingly as GTA is not th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provider of service to pay the service tax. Further the service tax was charged in invoices by the GTA and the GTA is registered with Service Tax Department and there is no dispute regarding the payment of service tax to the GTA by the appellant and deposit of such tax by the GTA, service tax cannot be demanded again from them and they are rightly entitled to take Cenvat credit. 4. The learnedly AR for revenue relies on the impugned order. He further emphasises that under rule 9 of the Cenvat Credit Rules the person availing Cenvat credit should be in procession of Challan, showing deposit of tax along with the copy of the bills. 5. Having considered the rival contentions I find that under the scheme of the Act, under Section 68 (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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